The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The current research dealt with the symbolic significance and its effectiveness in the design of the industrial product, the aesthetic communicative discourse that embodies the imagination and human conscience. Whether according to what has been termed custom or what has been approved by traditions long ago, symbolism may be the main actor in linking the identifying components of the product. In addition, symbolism provides the user with the key to accessing a direct awareness of the product’s shape and function, as an identification of the product by stimulating the symbolic form of the consumer’s imagination and inviting him to To meditate in order to realize the implicit meaning behind these forms and thus achieve the symbolism of

The Caves within Surdash that are located in the northwest of Sulaymaniyah governorate in Iraq within the area (672) km district have been studied as they characterized by natural variable criteria reflected in turn on caves formation.  One of the remarkable criteria is the characteristic of geological formations which include(12) Geological Formation, (6)of them Karst with high permeability. The field study showed that a high number of Caves in these karst formations in addition to the prevalence of geological formations with (75) linear structures extending NE-SW directions as well as the availability of water resources. Studies approved that caves vary in their sizes according to inverse relationship between caves areas and how c

Perhaps going to watch movies in cinemas today has become different from what it was before. The cinematic film, the clarity of the image and the luster of its colors pulled the rug out from under the most important change that occurred in the structure of the contemporary cinematography, which is the sound. The surround sound environment that immerses viewers in the realism of sound that reaches them from all directions, and for this the researcher found it necessary to shed light on this topic because of its importance, so the research problem was represented in the following question: (How are modern sound systems used in the structure of contemporary feature films?) The theoretical framework included two topics: the first: the dialec

Features is the description of the image contents which could be corner, blob or edge. Corners are one of the most important feature to describe image, therefore there are many algorithms to detect corners such as Harris, FAST, SUSAN, etc. Harris is a method for corner detection and it is an efficient and accurate feature detection method. Harris corner detection is rotation invariant but it isn’t scale invariant. This paper presents an efficient harris corner detector invariant to scale, this improvement done by using gaussian function with different scales. The experimental results illustrate that it is very useful to use Gaussian linear equation to deal with harris weakness.

The traffic congestion caused by the increase in the number of vehicles in the cities as a result of the increase in the population and the density of construction requires the provision of appropriate infrastructure and the provision of transport systems and logistics services that meet the needs of the population to meet the many challenges now and in the future by introducing various modes of transport , In accordance with integrated plans such as the use of (pedestrian friendly environments, bicycles and their own paths, light rail, metro, express bus, as well as public transport buses and others), through the development of Projects High-level roads, such as the annual and major roads, etc., and integrated with the urban planning of

Robots have become an essential part of modern industries in welding departments to increase the accuracy and rate of production. The intelligent detection of welding line edges to start the weld in a proper position is very important. This work introduces a new approach using image processing to detect welding lines by tracking the edges of plates according to the required speed by three degrees of a freedom robotic arm. The two different algorithms achieved in the developed approach are the edge detection and top-hat transformation. An adaptive neuro-fuzzy inference system ANFIS was used to choose the best forward and inverse kinematics of the robot. MIG welding at the end-effector was applied as a tool in this system, and the wel

Bulk polycrystalline samples have been prepared by the two-step solid state reaction process. It has been observed that as grown Tl2-xHgxSr2Ca2Cu3O10+δ (with x = 0, 0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.8, 1) corresponds to the 2223 phase. It has been found that Tc varies with Hg content .The optimum Tc is about 120K for the composition Tl1.6Hg0.4Sr2Ca2Cu3O10+δ.The microstructure for Tl1.6Hg0.4Sr2Ca2Cu3O10+δ observed to be most dense and this phase exhibits the highest stability.

Stylistics represents a modern approach in understanding the literary text through the linguistic patterns that form it. The distinctive phenomena that the text includes constitute special features in it. As well as exploring its aesthetic aspects through description and analysis at the same time. The close link between stylistics and linguistics made stylistics occupy a prominent place in modern literary criticism.
In this regard, we do not want to dwell on the different directions of stylistics. Rather, we will prolong the discussion in the study of the style as a (deviation. Aversion) from the original. Because this trend plays on the chord of the paradox between the surface structure and the deep structure, especially when the sur